,,ii #aafth ,,congress #b;d ,session ,s4 #ddcf ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,august #d1 #bjbj,mr4 ,young 7for himself and ,ms4 ,hassan7 introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to provide a tax credit for employers that provide remote work equipment and services to their employees1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,assisting ,teachers and ,home ,office ,modernization for ,employees ,act or the ,,at ,,home ,act4 #b4 ,establishment of tax credit for employers that provide remote work equipment and services to their employees 7a7 ,in general ,for purposes of section #ch of the ,internal ,revenue ,code of #aihf1 in the case of an eligible entity1 the ,,covid-#ai remote work credit shall be treated as a credit listed at the end of subsection 7b7 of such section4 ,for purposes of this subsection1 the ,,covid-#ai remote work credit for any taxable year is an amount equal to #be percent of any qualified remote work expenses paid or incurred by the eligible entity during such taxable year4 7b7 ,definitions ,for purposes of this section-- 7#a7 ,eligible entity ,the term eligible entity means1 with respect to any taxable year1 an employer which has not more than #aej full-time equivalent employees 7as defined in section #de,r7d77#b7 of the ,internal ,revenue ,code of #aihf7 for such taxable year4 7#b7 ,qualified remote work expense 7,a7 ,in general ,the term qualified remote work expense means any expense paid or incurred by the eligible entity-- 7i7 for purposes of allowing any employee of such entity to work from a worksite other than a shared office space1 including the acquisition1 implementation1 or other cost associated with the addition of any qualified remote work technology2 7ii7 which is necessary to allow for continuation of normal business functions of such entity2 7iii7 in response to the virus ,,sars-,co,v-#b or coronavirus disease #bjai 7,,covid-#ai71 or any ,federal1 ,state1 or local regulation related to ,,covid-#ai2 and 7iv7 after ,february #ae1 #bjbj1 and before ,january #a1 #bjba4 7,b7 ,exclusion of existing qualified remote work technology ,the term qualified remote work expense shall not include any expense paid or incurred by the eligible entity which relates to any qualified remote work technology which was placed in service on or before ,february #ae1 #bjbj4 7,c7 ,employee ,for purposes of subparagraph 7,a71 the term employee shall include-- 7i7 any shareholder in a ,s corporation2 and 7ii7 any member of a limited liability company4 7,d7 ,limitations ,the total amount of qualified remote work expenses which may be taken into account for purposes of this section-- 7i7 with respect to the eligible entity for all taxable years shall not exceed #ej1jjj2 and 7ii7 with respect to any employee of such entity for all taxable years shall not exceed #b1jjj4 7#c7 ,qualified remote work technology ,the term qualified remote work technology means any equipment 7including software1 hardware1 or product systems71 which allow normal business functions from a worksite other than a shared office space4 7c7 ,aggregation rule ,all persons which are treated as a single employer under subsections 7a7 and 7b7 of section #eb of the ,internal ,revenue ,code of #aihf shall be treated as a single employer for purposes of this section4 7d7 ,phaseout of credit amount based on number of employees ,with respect to any taxable year1 the amount of the credit allowed under subsection 7a7 7as determined without regard to this subsection7 shall be reduced 7but not below zero7 by an amount equal to the product of-- 7#a7 the amount determined under subsection 7a72 and 7#b7 an amount equal to the quotient obtained by dividing-- 7,a7 the number of full-time equivalent employees 7as defined in section #de,r7d77#b7 of the ,internal ,revenue ,code of #aihf7 of the eligible entity in excess of #ajj for such taxable year2 by 7,b7 #ej4 7e7 ,credit made available to tax exempt entities ,in the case of an eligible entity which is an organization described in section #eja7;c7 of the ,internal ,revenue ,code of #aihf which is exempt from taxation under section #eja7;a7 of such ,code1 there shall be treated as a credit allowable under subpart ,c of part ,,iv of subchapter ,a of chapter #a of such ,code 7and not allowable under subpart ,d of such part7 the lesser of-- 7#a7 the amount of the credit determined under subsection 7a7 7after application of subsection 7d77 with respect to such entity2 or 7#b7 the amount of the payroll taxes 7as defined in section #de,r7f77#c7 of such ,code7 of such entity during the calendar year in which the taxable year begins4 7f7 ,denial of double benefit ,no deduction shall be allowed under any provision of chapter #a of the ,internal ,revenue ,code of #aihf with respect to any amount taken in account in determining the credit allowed to a taxpayer under this section4 #c4 ,deduction for individuals for remote work expenses 7a7 ,in general ,section #fb7;a77#b7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subparagraph3 7,f7 ,remote work expenses 7i7 ,in general ,the deductions allowed by section #afb which consist of expenses paid or incurred by the taxpayer1 in connection with the performance by him or her of services as an employee-- 7,i7 for purposes of allowing such taxpayer to work from a worksite other than a shared office space1 including the acquisition1 implementation1 or other cost associated with the addition of any qualified remote work technology1 7,,ii7 which is necessary to allow for continuation of normal work functions of such taxpayer1 7,,iii7 in response to the virus ,,sars-,co,v-#b or coronavirus disease #bjai 7,,covid-#ai71 or any ,federal1 ,state1 or local regulation related to ,,covid-#ai1 and 7,,iv7 after ,february #ae1 #bjbj1 and before ,january #a1 #bjba4 7ii7 ,eligible educator ,in the case of an eligible educator1 the deduction allowed under clause 7i7 shall include1 in addition to any deduction allowed to such educator under subparagraph 7,d71 any expense paid or incurred by such educator-- 7,i7 after ,march #ae1 #bjbj1 and before ,january #a1 #bjba1 and 7,,ii7 which is described in clause 7ii7 of such subparagraph4 7iii7 ,limitation ,the deduction allowed under clause 7i7 shall not exceed #aej for any taxable year4 7iv7 ,qualified remote work technology ,for purposes of this subparagraph1 the term qualified remote work technology means any equipment 7including software1 hardware1 or product systems71 which allow normal business functions from a worksite other than a shared office space4 7v7 ,limitation based on adjusted gross income ,the amount of the deduction allowed under clause 7i7 7determined without regard to this clause7 shall be reduced 7but not below zero7 by #a percent of so much of the taxpayer's adjusted gross income as exceeds-- 7,i7 #aej1jjj in the case of a joint return1 7,,ii7 #aab1ejj in the case of a head of household1 and 7,,iii7 #ge1jjj in the case of a taxpayer not described in subclause 7,i7 or 7,,ii74 4 7b7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after ,december #ca1 #bjai4